Filing corporate documents with the Securities and Exchange Commission (SEC) has long meant finding a notary, signing on paper, and often traveling to do it. A new joint circular changes that. SC-SEC Joint Memorandum Circular (JMC) No. 01, Series of 2026, titled Acceptance and Integration of Electronically Notarized Documents in SEC Systems and Transactions, sets up the rules for the SEC to receive documents notarized electronically.
For corporate secretaries, business owners, CPAs, and compliance officers, this is one of the most practical regulatory updates of 2026. This guide covers what the circular is, how it fits with the Supreme Court’s eNotarization rules, and how to prepare.
For a broader look at the rollout itself, see our related article, Supreme Court launched eNotarization nationwide.
What Is SC-SEC Joint MC No. 01, Series of 2026?
The Supreme Court signed two Joint Memorandum Circulars establishing guidelines for accepting and processing electronically notarized documents in transactions with the Land Registration Authority (LRA) and the SEC. The SEC-related one is SC-SEC JMC No. 1, Series of 2026.
It provides a framework for the acceptance, verification, and processing of electronically notarized documents submitted to the SEC, and supports the SEC’s mandate to develop electronic filing and monitoring systems.
The ceremonial signing took place at the SC En Banc Session Hall in Manila on October 13, 2026. SEC Chairperson Francisco Ed. Lim spoke at the event.
Background: The Supreme Court’s Rules on Electronic Notarization
The circular builds on the Rules on Electronic Notarization (A.M. No. 24-10-14-SC). These rules and the accompanying Accreditation Guidelines apply only to electronic documents in PDF or PDF/A format. Paper documents with handwritten signatures, notarial wills, and depositions stay under the 2004 Notarial Rules.
Key milestones:
Date | Milestone |
March 24, 2025 | The Rules on Electronic Notarization took effect. |
October 13, 2026 | The Supreme Court signed JMCs with the LRA and the SEC. |
October 19, 2026 | The SC officially launched its eNotarization services to the public. |
How Electronic Notarization Works
Two Modes of eNotarization
The rules allow two modes: In-Person Electronic Notarization (IEN), where the signatory appears physically before the electronic notary, and Remote Electronic Notarization (REN), which uses videoconferencing. The two methods may also be combined.
Accredited Platforms and Safeguards
Documents must be processed through an accredited Electronic Notarization Facility (ENF). The SC has accredited three providers: NotarizeIT by UNAWA, TWALA by Ohelio, and QLegal by Quanby Solutions.
ENF providers must meet technical and security requirements covering digital signatures, multi-factor identity verification, electronic journals, tamper-evident technologies, and data privacy safeguards. Notarial records are also sent to the Supreme Court Central Notarial Database.
No More Territorial Limits
Before the new rules, notaries public could only notarize documents executed by parties within their specific jurisdictions. Electronic notaries public can now serve clients across the country, and in certain cases abroad.
Why the SEC Circular Matters
The SC rules on their own do not guarantee that every agency will accept an e-notarized document. The joint circular closes that gap for SEC filings. Coverage is described as including corporate filings, board resolutions, and commercial agreements. Treat that as a summary from secondary reporting, not the circular’s own list of covered forms.
This is also a shift from the pandemic-era approach. In 2020, the SEC allowed documents required to be sworn to be submitted unnotarized by email, with a statement of authenticity and a commitment to submit physical copies later. That was a temporary relaxation. An accepted e-notarization process is a more lasting solution.
Practical Benefits for Businesses, CPAs, and Corporate Secretaries
- Ease of doing business: SEC Chairperson Lim said the move supports ease of doing business, particularly for people and firms facing geographic and logistical barriers.
- Faster turnaround: Signatories in different cities or countries can complete notarization without arranging physical meetings.
- Lower logistics costs: Fewer courier runs and in-person notarization appointments.
- Better recordkeeping: Notarial acts are logged in electronic journals and the SC Central Notarial Database.
- Tax compliance support: The BIR set up protocols allowing electronic notaries public to pay documentary stamp tax through the existing web-based eDST portal. This matters for CPAs advising on documents that carry DST.
How to Prepare: A Checklist
- Confirm document eligibility. Only electronic documents in PDF or PDF/A can be e-notarized. Wet-ink paper documents follow the 2004 Notarial Rules.
- Choose an accredited ENF provider from the Supreme Court’s list.
- Register through the SC portal. The public must first register through the portal for the first batch of SC-accredited ENF providers, then choose from the list of commissioned electronic notaries public.
- Verify the SEC’s current filing instructions. Specific filing requirements still apply, so check the SEC’s advisories for the form you are filing.
- Update internal procedures for corporate secretaries and signatories, including identity verification and document formatting.
- Keep records of the electronic notarization, including provider details.
Important Limitations
- Electronic notarization supplements traditional notarization. It does not replace it.
- Notarial wills, depositions, and paper documents with handwritten signatures are excluded.
- The full text of SC-SEC JMC No. 01, s. 2026 was not accessed when this article was prepared. The details come from the Supreme Court’s announcement and news coverage. Before filing, read the circular itself and any SEC implementing advisory for covered forms and technical requirements.
Frequently Asked Questions
Is an electronically notarized document legally valid in the Philippines?
Yes, when done under A.M. No. 24-10-14-SC through an accredited ENF provider and a commissioned electronic notary public. Qualifying electronic notarial acts carry the same legal validity as those under traditional rules.
Can I still notarize SEC documents the traditional way?
Yes. Traditional notarization remains available for paper documents.
Where can I find accredited eNotarization providers?
Through the Supreme Court’s eNotarization registration portal, linked in the sources below.
Does the SEC circular also cover land documents?
No. Land and property transactions are covered by the separate SC-LRA JMC.
Conclusion
SC-SEC Joint MC No. 01, s. 2026 connects the Supreme Court’s eNotarization system to the SEC’s filing processes. For businesses and the accounting professionals who serve them, it means less paper and fewer logistical barriers, as long as documents are properly formatted, notarized through accredited providers, and filed according to the SEC’s current instructions.
Disclaimer: This article is for general information only and is not legal or tax advice. Consult a licensed attorney or CPA for your specific situation.
Sources and References
- Supreme Court of the Philippines, SC Strengthens Digital Transformation through eNotarization Partnership with LRA and SEC: https://sc.judiciary.gov.ph/sc-strengthens-digital-transformation-through-enotarization-partnership-with-lra-and-sec/
- Supreme Court, Rules on Electronic Notarization (A.M. No. 24-10-14-SC): https://sc.judiciary.gov.ph/24-10-14-sc-rules-on-electronic-notarization/
- SC eNotarization Registration Portal: https://sc.judiciary.gov.ph/enotarization/registration-portal/
- GMA News, SC activates online notarization services: https://www.gmanetwork.com/news/topstories/nation/1006387/sc-activates-online-notarization-services/story/
- Daily Tribune, SC clears way for electronically notarized land, business documents: https://tribune.net.ph/2026/10/15/sc-clears-way-for-electronically-notarized-land-business-documents
- Manila Bulletin, Supreme Court honors BIR as electronic notarization goes live: https://mb.com.ph/2026/10/22/supreme-court-honors-bir-as-electronic-notarization-goes-live
- PH, SC rolls out electronic notarization nationwide: https://newsbytes.ph/2026/10/19/sc-rolls-out-electronic-notarization-nationwide/
- ph, Supreme Court signs e-notarization rules for land and business documents: https://astig.ph/supreme-court-e-notarization-land-business-documents-october-19-2026/
- TechRepublic, Philippines Launches Online Notarization: https://www.techrepublic.com/article/news-online-notarization-business-documents-apac-philippines/
- KPMG Philippines, Special InTAX: March 2020 (SEC MC No. 10, s. 2020): https://kpmg.com/ph/en/home/insights/2020/03/special-intax-march-2020-issue3-volume9.html
- SBS & Associates, CPAs, Supreme Court launched eNotarization nationwide: https://sbscpas.com/2026/08/06/supreme-court-of-the-philippines-launched-enotarization-nationwide/
